Article Per Year (5 Year)
p-Index From 2021 - 2026
4.719
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Ilmiah Akuntansi dan Bisnis Accounting Profession Journal (APAJI) JAKED Journal of Applied Sciences in Accounting, Finance, and Tax Widyagama National Conference on Economics and Business (WNCEB) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Nexus Synergy: A Business Perspective SENEMA Jurnal Analisis Bisnis Ekonomi
I Dewa Made Endiana
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
ANALISIS DAMPAK INTERNAL YANG MEMPENGARUHI AUDIT DELAY I Dewa Made Endiana; I Kadek Apriada
Accounting Profession Journal (APAJI) Vol. 2 No. 2 (2020): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v2i2.15

Abstract

Audit delay is the time span required by the auditor to complete the audit task on the financial statements which can be calculated from the closing date of the company's books, 31 December to the date of issuance of the audit report. This study aims to determine the effect of profitability, solvency, activity and company age on audit delay. The research sample was 39 property and real estate companies. The results showed that profitability and activity had a negative effect on audit delay, solvency had no effect on audit delay, while company age had a positive effect on audit delay
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Lembaga Perkreditan Desa I Gusti Ayu Asri Pramesti; I Dewa Made Endiana; Desak Putu Devi Ardilia
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.866 KB) | DOI: 10.31328/wnceb.v2i1.3167

Abstract

AbstrakLaporan keuangan adalah catatan informasi keuangan suatu perusahaan pada suatu periode akuntansi yang dapat digunakan untuk menggambarkan kinerja suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal, sistem informasi akuntansi, tingkat pemahaman akuntansi, dan good corporate governance terhadap kualitas laporan keuangan Lembaga Perkreditan Desa di Kecamatan Tampaksiring. Sampel dalam penelitian ini dilakukan dengan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner langsung kepada accounting atau karyawan yang bekerja sebagai pembuat laporan keuangan sebanyak 60 kuesioner. Teknik analisis yang digunakan pada penelitian ini adalah teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal tidak berpengaruh terhadap kualitas laporan keuangan, sedangkan sistem informasi akuntansi, tingkat pemahaman akuntansi, dan good corporate governance berpengaruh terhadap kualitas laporan keuangan.Kata Kunci : Sistem Pengendalian Internal, Sistem Informasi Akuntansi, Tingkat Pemahaman Akuntansi, Good Corporate Governance, Kualitas Laporan Keuangan. AbstractFinancial statements are records of a company's financial information during an accounting period that can be used to describe a company's performance. This research aims to test the influence of internal control systems, accounting information systems, accounting understanding levels, and good corporate governance on the quality of financial statements of Village Credit Institutions in Tampaksiring Subdistrict. The samples in this study were conducted by purposive sampling method. Data collection is done by distributing questionnaires directly to accounting or employees who work as financial statement makers as many as 60 questionnaires. The analytical technique used in this study is a multiple linear regression analysis technique. The results of this study show that the internal control system has no effect on the quality of financial statements, while accounting information systems, accounting understanding levels, and good corporate governance affect financial statements.Keywords : Internal Control System, Accounting Information System, Accounting Understanding Level, Good Corporate Governance, Financial Report Quality.
VALUE RELEVANCE OF SUSTAINABILITY REPORT: EVIDENCE FROM INDONESIA Endiana, I Dewa Made; Suryandari, Ni Nyoman Ayu
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is very useful information in making investment decisions. Investors do not only use short-term profits as a reference but also take sustainability report and long-term profits as a reference in making investment decisions.
Impact of Earning Volatility, Real Earnings Management and Accruals on Investment Policy: Evidence From Indonesia I Dewa Made Endiana; Putu Diah Kumalasari
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.7992

Abstract

This study aims to analyze earnings volatility, real earnings management activities, and accruals on the company's investment policy. The sample used is manufacturing companies on the Indonesian stock exchange as many as 117 companies with a total of 351 observations during the 2018-2020 period. This study used 2 models, each of which was tested using linear regression. The results showed that earnings volatility increased management motivation in carrying out accrual earnings management practices and real earnings management through the manipulation of production costs by managers, but the effect of greater volatility was found in the real earnings management model. Accrual earnings management has an effect on the company's over-under investment policy, while real earnings management through operating cash flow and production costs has no significant effect on investment policy. Accrual earnings management is able to increase the company's over-under investment policy
RESOURCE FACTORS THAT INFLUENCE THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS IN COOPERATIVES I Dewa Made Endiana; I Gusti Ayu Asri Pramesti; I Wayan Wahyu Kharisma
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6761

Abstract

ABSTRACTThis study aims to determine the influence of training and education, competence, utilization of information technology, speed of accounting information systems, and top management support on the effectiveness of accounting information systems in savings and loan cooperatives in the Sukawati District. The population of this study was all employees of a savings and loan cooperative in Sukawati District. The sampling method used is purposive sampling. The respondents from this study were 72 respondents. The analysis technique used in this study is multiple linear regression analysis. The results of this study show that the speed of the accounting information system has a positive effect on the effectiveness of the accounting information system, while training and education, competence, utilization of information technology, and top management support do not affect the effectiveness of the accounting information system.ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pelatihan dan pendidikan, kompetensi, pemanfaatan teknologi informasi, kecepatan sistem informasi akuntansi dan dukungan manajemen puncak terhadap efektivitas sistem informasi akuntansi pada koperasi simpan pinjam di Kecamatan Sukawati. Populasi dari penelitian ini adalah seluruh karyawan koperasi simpan pinjam di Kecamatan Sukawati. Metode sampling yang digunakan adalah purposive sampling. Responden dari penelitian ini sebanyak 72 responden. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil Penelitian ini menunjukkan bahwa kecepatan sistem informasi akuntansi berpengaruh positif terhadap efektivitas sistem informasi akuntansi, sedangkan pelatihan dan Pendidikan, kompetensi, pemanfaatan teknologi informasi serta dukungan manajemen puncak tidak berpengaruh terhadap efektivitas sistem informasi akuntansi.
INTELLECTUAL CAPITAL, PARTISIPASI ANGGARAN, PENGAWASAN INTERNAL, KOMITMEN ORGANISASI, DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA LPD I Gusti Ayu Asri Pramesti; I Dewa Made Endiana; Ni Kadek Ayu Suryanita Dewi
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 12 No. 1 (2023): Jurnal Bakti Saraswati
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Lembaga Perkreditan Desa merupakan lembaga keuangan mikro berbasis masyarakat adat yang berada di bawah naungan desa adat dan telah memberikan banyak manfaat bagi masyarakat desa di bidang pengembangan ekonomi dan sosial. Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual, partisipasi anggaran, pengendalian intern, komitmen organisasi, dan budaya tri hita karana terhadap kinerja LPD di Kecamatan Sukawati. Populasi penelitian adalah seluruh LPD yang ada di Kecamatan Sukawati. Sampel ditentukan dengan menggunakan metode purposive sampling dan diperoleh sebanyak 66 responden yang terdiri dari Ketua LPD dan Ketua Badan Pengawas LPD di Kecamatan Sukawati. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa komitmen organisasi dan budaya tri hita karana berpengaruh positif terhadap kinerja LPD di Kecamatan Sukawati, sedangkan modal intelektual, partisipasi anggaran dan pengendalian intern tidak berpengaruh terhadap kinerja LPD di Kecamatan Sukawati
Types of intelligence, ethics and time budget pressure on auditor performance I Dewa Made Endiana; Putu Diah Kumalasari
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.23-32

Abstract

Auditor performance is the result of work completed by an auditor in carrying out the tasks assigned to him. It depends on the auditor's skill, experience, and commitment to the task at hand. Good auditor performance can be produced if an auditor is able to pay attention to the factors that can influence it. Intellectual intelligence, emotional intelligence, spiritual intelligence, work ethics, and time budget pressure are several factors that can influence auditor performance. With the inconsistencies that occur in the results of research that has been conducted, this research aims to re-examine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, work ethic, and time budget pressure on the performance of auditors at public accounting in Bali. This research was conducted at 19 public accounting in Bali. The sampling technique used is a saturated sampling technique, which is a technique for determining a sample if all members of the population are used. Respondents in this research were 71 auditors, consisting of junior auditors, senior auditors, and managers. The data analysis technique used is the multiple linear regression analysis technique. The research results show that intellectual intelligence, emotional intelligence, and spiritual intelligence have no effect on auditor performance. Meanwhile, work ethic and time budget pressure have a positive effect on auditor performance.
The Timeliness of Financial Reporting on Food and Beverage Companies in Indonesia Kumalasari, Putu Diah; Endiana, I Dewa Made
Nexus Synergy: A Business Perspective Vol. 1 No. 3 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i3.58

Abstract

The timeliness of financial report publication is the period for announcing audited financial reports to the public, which can be determined using the publication date of the financial reports. This research aims to examine the effect of company size, company age, profitability, leverage, and size of the board of commissioners on the timeliness of financial report publication of food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The total number of observations was 84 data. The data analysis technique used in this research is the logistic regression analysis. The result of this research indicates that the variable size of the board of commissioners has a positive effect on the timeliness of financial report publication. Meanwhile, the variables of company size, company age, profitability, and leverage do not affect the timeliness of financial report publication.
What Determines the Value of Company? Study on the Consumer Non-Cyclicals Sector on IDX in 2020-2022 Kumalasari, Putu Diah; Endiana, I Dewa Made
Nexus Synergy: A Business Perspective Vol. 1 No. 4 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i4.80

Abstract

Companies that demonstrate strong performance and achieve maximum profitability are poised to witness a surge in demand for their shares, consequently leading to elevated share prices. These high share prices are indicative of the augmented value of the company. This research aims to investigate the impact of profitability, liquidity, investment decisions, dividend policy, and sales growth on company value. The study comprises 29 companies operating in the consumer non-cyclicals sector, listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The analytical method employed encompasses multiple linear regression analysis. The findings reveal that profitability, liquidity, investment decisions, and sales growth exert a positive influence on company value. Conversely, dividend policy is shown to have no discernible effect on company value. Additionally, the study suggests the incorporation of further independent variables in future research, particularly focusing on factors such as Good Corporate Governance (GCG) and cash holding, which are anticipated to exert a substantial impact on company value.
Investigating the Role of Tax Consultant in Urgencies of Voluntary Disclosure Program 2022 Merawati, Luh Komang; Endiana, I Dewa Made; Suardyana, Luh Kalpika Jyunda A.
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18487

Abstract

The government has made numerous attempts to raise tax revenues in response to the Covid 19 outbreak, either by enhancing or perfecting tax laws. The Voluntary Disclosure Program (PPS) is one of the government's policies. PPS is sometimes referred to  Tax Amnesty Volume II. This study intends to investigate the influence of PPS policy on perceptions of taxpayer compliance and the function of tax consultants as a moderating factor. Primary data were collected randomly through the distribution of online questionnaires and obtained 33 respondents as samples. The data analysis technique used is the Moderated Regression Analysis (MRA) interaction test. The test results prove that the PPS policy has a positive effect on the perception of taxpayer compliance and the role of the Tax Consultant is proven as a moderating variable that strengthens the relationship. The results of the study are expected to provide an empirical contribution to the taxation policies taken by the government so that they can be used as evaluation materials to innovate and educate the public in improving tax compliance and state revenues.
Co-Authors Adella, Made Priska Anak Agung Bagus Rama Saputra Anggreni, Ni Kadek Ayu Beloan, Bertha Carolus Askikarno Palalangan Desak Putu Devi Ardilia Dwi Rusjayanthi, Dwi Eka Hanifah Javanillah Sari Febriyanti, Ni Kadek Ari Gusti Ayu Fitri Cahyani I Gusti Ayu Asri Pramesti I Gusti Ayu Asri Pramesti I Gusti Putu Eka Rustiana Dewi I Komang Sandikara Rantun I Komang Suryadnya Diputra I Putu Wahyu Dwinata JS I Wayan Wahyu Kharisma Ida Ayu Nirma Prameswari Ida Bagus Putra Astika K. Budiartha Kadek Apriada, Kadek Kadek Meita Nabila Putri Luh Komang Merawati Made Priska Adella Ni Kadek Ayu Suryanita Dewi Ni Kadek Septiari Ni Ketut Ayu Krisnayanti Ni Luh Gede Dewi Sariani Ni Luh Nyoman Sherina Devi Ni Luh Putu Natha Primadewi Ni Made Sunarsih Ni Nengah Tri Oktafia Ni Nyoman Ayu Suryandari Ni Putu Ariani Ni Wayan Lilik Amelia Putra, I Putu Mega Juli Semara Putu Ayu Yohana Putri Putu Diah Kumalasari Putu Diah Kumalasari Putu Doddy Heka Ardana Rana Prasta, I Putu Agus Siluh Putu Natha Primadewi Suadepi, Ni Luh Made Yunik Suardyana, Luh Kalpika Jyunda A. Sudane, Gede Agus